DrSKellens: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DrSKellens
Largest movements
- Deferred charges and accrued income +€44,958
new in 2024: €44,958
- Receivables within one year +€22,911
up €22,911 (+1527.4%), from €1,500 to €24,411
- Current investments +€12,000
new in 2024: €12,000
- Cash -€3,094
down €3,094 (-14.4%), from €21,459 to €18,365
mainly Deferred charges and accrued income (-€44,958) and Receivables within one year (-€22,911)
- Reserves +€64,121
up €64,121 (+499.3%), from €12,843 to €76,964
- Tax, wage and social debts +€14,919
up €14,919 (+368.4%), from €4,050 to €18,969
- Trade debts -€2,814
down €2,814 (-68.7%), from €4,095 to €1,281
- Gross operating margin +€68,160
up €68,160 (+403.0%), from €16,912 to €85,072
- Taxes +€14,919
up €14,919 (+368.4%), from €4,050 to €18,969
- Financial charges +€1,475
up €1,475 (+11347.2%), from €13 to €1,488
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,988 | €100,214 | +€76,226 | +317.8% |
| Fixed assets | 21/28 | €1,029 | €479 | -€550 | -53.4% |
| Tangible fixed assets | 22/27 | €1,029 | €479 | -€550 | -53.4% |
| Plant, machinery and equipment | 23 | €533 | - | -€533 | |
| Furniture and vehicles | 24 | €496 | €479 | -€17 | -3.4% |
| Current assets | 29/58 | €22,959 | €99,734 | +€76,775 | +334.4% |
| Amounts receivable within one year | 40/41 | €1,500 | €24,411 | +€22,911 | +1527.4% |
| Other amounts receivable | 41 | €1,500 | €24,411 | +€22,911 | +1527.4% |
| Current investments | 50/53 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €21,459 | €18,365 | -€3,094 | -14.4% |
| Deferred charges and accrued income | 490/1 | - | €44,958 | +€44,958 | |
| Total equity and liabilities | 10/49 | €23,988 | €100,214 | +€76,226 | +317.8% |
| Equity | 10/15 | €15,843 | €79,964 | +€64,121 | +404.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,843 | €76,964 | +€64,121 | +499.3% |
| Distributable reserves | 133 | €12,843 | €76,964 | +€64,121 | +499.3% |
| Amounts payable | 17/49 | €8,145 | €20,250 | +€12,105 | +148.6% |
| Amounts payable within one year | 42/48 | €8,145 | €20,250 | +€12,105 | +148.6% |
| Trade debts | 44 | €4,095 | €1,281 | -€2,814 | -68.7% |
| Suppliers | 440/4 | €4,095 | €1,281 | -€2,814 | -68.7% |
| Taxes, remuneration and social security | 45 | €4,050 | €18,969 | +€14,919 | +368.4% |
| Taxes | 450/3 | €4,050 | €18,969 | +€14,919 | +368.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6 | €50 | +€44 | +743.1% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €16,912 | €85,072 | +€68,160 | +403.0% |
| Operating profit (loss) | 9901 | €16,906 | €84,960 | +€68,054 | +402.5% |
| Financial income | 75/76B | - | €785 | +€785 | |
| Recurring financial income | 75 | - | €785 | +€785 | |
| Financial charges | 65/66B | €13 | €1,488 | +€1,475 | +11347.2% |
| Recurring financial charges | 65 | €13 | €1,488 | +€1,475 | +11347.2% |
| Profit (loss) for the period before taxes | 9903 | €16,893 | €84,257 | +€67,364 | +398.8% |
| Income taxes | 67/77 | €4,050 | €18,969 | +€14,919 | +368.4% |
| Profit (loss) for the period | 9904 | €12,843 | €65,288 | +€52,445 | +408.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,843 | €65,288 | +€52,445 | +408.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.